Departmental Bulletin Paper リンスマイヤーの業績報告モデル

石川 鉄郎

(第31号)  , pp.109 - 122 , 2017-08-31
 This paper addresses some theoretical issues of performance reporting and measurement that have presented challenges to standard setters and accounting academics for years, focusing on revised model for presentation in statement(s) of financial performance proposed by Linsmeier (2016). In this paper, I examine especially (a) the argument about OCI and recycling, EPS, and non-GAAP measures, (b) the proposal of distinguishing operating results from nonoperating results and within those categories presenting recurring amounts separately from nonrecurring amounts, and (c) the discussion on potential implications for measurement.

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